The T-accounts below summarize transactions of Torche Corporation from February 22 to February 25, 2023:

Cash

Balance 14,700

12

15

80

58

44

4

PP&E, Net

Balance 15,800

44

Accounts Payable

4

Balance 2,400

15

Other Liabilities

Balance 5,000

Accounts Receivable

Balance 4,800

12

Other Assets

Balance 900

Debt

Balance 3,700

58

Paid-In Capital

Balance 6,000

80

Inventory

Balance 3,800

15

12

Retained Earnings

Balance 22,900

3

What is the final amount in Total Liabilities & Equity?

Note: No unit adjustments are necessary.